Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on real property used for a grocery store or healthy corner store located in a food desert.

SJR 74 proposes a constitutional amendment allowing Texas lawmakers to create a property tax credit for owners of grocery stores or "healthy corner stores" located in designated food deserts. This would directly affect property owners in underserved communities where access to affordable healthy food is limited. The amendment would authorize the legislature to define key terms like "food desert," set eligibility rules, and establish how the tax credit amount is calculated. If approved by voters in 2025, it would enable future legislation to implement this tax credit.